{
  "url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2003/introduction.json",
  "legislation": "uksi/2003/24",
  "legislation_title": "The Value Added Tax (Health and Welfare) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th January 2003\nLaid before the House of Commons 9th January 2003\nComing into force 31st January 2003\nThe Treasury, in exercise of the powers conferred on them by section 31(2) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/24/introduction",
    "retrieved_at": "2026-10-29T06:34:11.603215+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}